主管：教育部
主办：中国人民大学
ISSN 1002-8587  CN 11-2765/K
国家社科基金资助期刊
清史研究

journal6 ›› 2001, Vol. 0 ›› Issue (1): 49-57.

• 学术专论 • 上一篇    下一篇

清代京城崇文门税务总局初探

  

  1. 中央党校文史部

  • 出版日期:2001-02-15 发布日期:2001-02-15

The Tariff Bureau of Chongwenmen in Qing Dynasty

  • Online:2001-02-15 Published:2001-02-15

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摘要： 清廷通过崇文门税务总局对大多数进京货物征收商税，并直接控制了这一重要的商税来源。本文对清代崇文门税务总局的设置，特别是对征收货物的种类、应征收的税额，以及税价的调整等作了具体的考察。

Abstract: The Tariff Bureau of Chongwenmen, which was under the direct control of the Qing government, collected commodity taxes an most goods import into Beijing. This paper investigates the establishment and activities of the bureau, especially the kinds of the dutiable goods, amount of tax collected and the regulation of the tax.